ASSIGNMENTS
M.Com – 1st Semester
Subject Name: Advanced Financial Accounting
Subject code: MCC 101
Summer Drive 2012
4 credits (60 marks)
(BKID: B1467)
Set 1
Answer the following questions. Each question carries 10 marks.
1. What are accounting standards? State their objectives.
2. Explain the term ‘General Purpose Financial Statements’.
3. Explain with the help of an illustration the method to compute the purchase consideration on the basis of face value or market value of shares.
4. Discuss the case of inter-company holdings in a case when the vendor company holds
shares in the purchasing company.
5. Assume that the capital structure of a company is as follows:
______________________________________________________________________
Rs.
12% Preference shares of Rs.10 each 2,50,000
Equity shares of Rs.10 each 4,00,000
Reserves and surplus 2,00,000
10% Debentures 3,00,000
11% Terms loan 3,50,000
15,00,000
The average annual profit before payment of tax and interest is Rs.3,00,000.The income tax rate is 45 per cent.
State what valuation should be put upon the equity shares of the company if the applicable price-earnings ratio is 9?
6. From the following particulars calculate the value of goodwill on the basis of 3 years’ purchase of super profits of the business:
i. Capital employed Rs.50,000
ii. Trading Profits: 2004 Profit Rs.12,300
2005 Profit Rs.15,000
2006 Loss Rs.2,000
2007 Profit Rs.21,000
iii. Normal Rate of Return 20%
iv. Remuneration for alternative employment to the proprietor if not engaged in the business Rs.5000.
ASSIGNMENTS
M.Com – 1st Semester
Subject Name: Advanced Financial Accounting
Subject code: MCC 101
Summer Drive 2012
4 credits (60 marks)
(BKID: B1467)
Set 2
Answer the following questions. Each question carries 10 marks.
1. Differentiate between external and internal reconstruction.
2. List the basic assumptions of reconstruction.
3. Discuss preferential creditors payments.
4. Explain the need for valuation of assets.
5. A Ltd. acquires B Ltd.for a consideration of Rs.38,00,000 to be satisfied in the form of fully paid equity shares of Rs.10 each. The balance sheets of the two companies on 31st Dec.2005,the date of acquisition,were as follows:
Balance Sheet as on 31st Dec.,2005
Liabilities Rs. Rs. Assets Rs. Rs.
Share capital:
Equity shares of Rs.10 each 40,00,000 25,00,000 Sundry assets 96,00,000 58,00,000
General reserve 15,00,000 30,000
Development rebate reserve 3,00,000 1,00,000
Export profit reserve 6,00,000 4,00,000
Profit & loss A/c 12,00,000 9,00,000
Sundry liabilities 20,00,000 16,00,000
96,00,000 58,00,000 96,00,000 58,00,000
You are required to pass the necessary journal entries in the books of A Ltd.(transferee company)when amalgamation is by way of (i) merger.Also prepare the resultant Balance Sheet presuming that the Development Rebate Reserve and Export Profit Reserve are required to be continued.
6. A Ltd.went into voluntary liquidation. The following are the details:
Assets realized Rs.40,000
Liquidator’s remuneration 5,000
Unsecured creditors 20,000
Preference share capital is Rs.20,000 (2000 shares of Rs.10 each).Equity share capital consists of:
1,000 shares of Rs.10 each,Rs.9 called and paid up Rs.9,000
2,000 shares of Rs.10 each,Rs.5 called and paid up Rs.10,000
You are required to prepare the “Liquidator’s Statement of Account.”
ASSIGNMENT
M.Com – 1st Semester
Subject Name: Management Concepts and Organizational Behaviour
Subject code: MCC 102
Summer Drive 2012
4 credits (60 marks)
(BKID: B1468)
Set 1
Answer the following questions. Each question carries 10 marks.
1. Explain the various levels of management and discuss their functioning.
2. Analyze the contributions of F.W. Taylor in the sphere of scientific management.
3. Identify and discuss the factors to be considered for forecasting demand and supply.
4. Discuss J.D.Thomson’s approach to achieving coordination. How does his approach differ from that of John Child?
5. Suppose you are the marketing manager of a car company. How would you play the roles of monitor, disseminator of information and spokesperson? Think of some examples/situations.
6. Suppose you are heading a branch of a famous office automation company. The company plans to expand its operations into two new states in North India. How would you plan the expansion process? Write in detail.
ASSIGNMENT
M.Com – 1st Semester
Subject Name: Management Concepts and Organizational Behaviour
Subject code: MCC 102
Summer Drive 2012
4 credits (60 marks)
(BKID: B1468)
Set 2
Answer the following questions. Each question carries 10 marks.
1. Explain in detail the sources and scope of authority.
2. What are the various barriers that hinder effective communication?
3. Discuss the traditional techniques of managerial control.
4. Describe the differences between formal and informal groups.
5. Suppose you are heading a branch of a telecom company. Imagine a scenario in the
obsence of delegation of authority and write down the repercussions.
6. Identify the various types of needs of the people you know.Use the information so collected to develop a needs model on the basis of Maslow’s theory.
ASSIGNMENT
M.Com – 1st Semester
Subject Name: Corporate Financial Management
Subject code: MCC 103
Summer Drive 2012
4 credits (60 marks)
(BKID: B1469)
Set 1
Answer the following questions. Each question carries 10 marks.
1. Explain the relationship between agency costs and agency problem.
2. State the differences between the various types of debentures.
3. List the shortcomings of the MM Hypothesis.
4. Explain the three approaches which decide about a firm’s capital structure.
5. (a) A firm’s after-tax cost of capital of the specific sources is as follows:
Cost of debt 8 per cent
Cost of preference shares (including dividend tax) 14
Cost of equity funds 17
(b) The following is the capital structure:
__________________________________________________________
Source Amount
__________________________________________________________
Debt Rs.3,00,000
Preference capital 2,00,000
Equity capital 5,00,000
10,00,000 _________________________________________________________
(c) Calculate the weighted average cost of capital, K0, using book value weights.
6. An investment project has two internal rates of return, 20 and 50 per cent. The investment’s NPV at 30 per cent discount rate is +Rs 1,000. Would the project be acceptable if the discount rate is:(a) 40 per cent, (b) 10 per cent, and (c) 60 per cent. Draw NPV graph to justify your answer.
ASSIGNMENT
M.Com – 1st Semester
Subject Name: Corporate Financial Management
Subject code: MCC 103
Summer Drive 2012
4 credits (60 marks)
(BKID: B1469)
Set 2
Answer the following questions. Each question carries 10 marks.
1. Explain the concept of financial leverage.
2. How would you calculate the degree of financial leverage?
3. Explain the merits and dangers of stability of dividends.
4. Discuss the causes of enhanced profitability.
5. The earnings per share of a company are Rs 10. It has an internal rate of return of 15 per
cent and the capitalization rate of its risk class is 12.5 per cent. If Walter’s model is used: (i) What should be the optimum payout ratio of the firm? (ii) What would be the price of the share at this payout? (iii) How shall the price of the share be affected if a different payout were employed?
6. XYZ Company is acquiring PQR Company. XYZ will pay 0.5 of its shares to the shareholders of PQR for each share held by them. The data for the two companies are as given below:
______________________________________________________________________
XYZ PQR
______________________________________________________________________
Profit after-tax (Rs lakh) 150 30
Number of shares (lakh) 25 8
Earnings per share (Rs) 6.00 3.75
Market price of share (Rs) 78.00 33.75
Price-earnings ratio 13 9
______________________________________________________________________
Calculate the earnings per share of the surviving firm after the merger. If the price-earnings ratio falls to 12 after the merger, what is the premium received by the shareholders of PQR (using the surviving firm’s new price)? Is the merger beneficial for XYZ’s shareholders?
ASSIGNMENT
M.Com – 1st Semester
Subject Name: Economics for Managers
Subject code: MCC 104
Summer Drive 2012
4 credits (60 marks)
(BKID: B1470)
Set 1
Answer the following questions. Each question carries 10 marks.
1. What is macroeconomics? How does it differ from microeconomics?
2. Explain the derivation of demand curve.
3. Discuss the concepts of isoquant curves.
4. Explain linear cost function.
5. Find out any three examples of cross-elasticity.
6. Find out the equilibrium quantity from demand function Qd =25-10P and supply function Qs = 25P.
ASSIGNMENT
M.Com – 1st Semester
Subject Name: Economics for Managers
Subject code: MCC 104
Summer Drive 2012
4 credits (60 marks)
(BKID: B1470)
Set 2
Answer the following questions. Each question carries 10 marks.
1. What are the major barriers to entry to a monopolized market?
2. Describe the net output method of measuring national income.
3. Discuss the procedures adopted in India for the approval of foreign direct investments.
4. Explain the Keynesian consumption theory.
5. Do you agree with the traditional theory that assumes profit maximization as the sole objective of a business firm? List your arguments in favour of or against this theory.
6. Baumol,in his model, includes advertising as the typical form of non-price competition
and suggests that the various forms of non-price competition may be analyzed on similar lines. According to you, what could be these ‘various forms of non-price competition’? Give examples and describe their affect on the sales revenue.
M.Com – 1st Semester
Subject Name: Advanced Financial Accounting
Subject code: MCC 101
Summer Drive 2012
4 credits (60 marks)
(BKID: B1467)
Set 1
Answer the following questions. Each question carries 10 marks.
1. What are accounting standards? State their objectives.
2. Explain the term ‘General Purpose Financial Statements’.
3. Explain with the help of an illustration the method to compute the purchase consideration on the basis of face value or market value of shares.
4. Discuss the case of inter-company holdings in a case when the vendor company holds
shares in the purchasing company.
5. Assume that the capital structure of a company is as follows:
______________________________________________________________________
Rs.
12% Preference shares of Rs.10 each 2,50,000
Equity shares of Rs.10 each 4,00,000
Reserves and surplus 2,00,000
10% Debentures 3,00,000
11% Terms loan 3,50,000
15,00,000
The average annual profit before payment of tax and interest is Rs.3,00,000.The income tax rate is 45 per cent.
State what valuation should be put upon the equity shares of the company if the applicable price-earnings ratio is 9?
6. From the following particulars calculate the value of goodwill on the basis of 3 years’ purchase of super profits of the business:
i. Capital employed Rs.50,000
ii. Trading Profits: 2004 Profit Rs.12,300
2005 Profit Rs.15,000
2006 Loss Rs.2,000
2007 Profit Rs.21,000
iii. Normal Rate of Return 20%
iv. Remuneration for alternative employment to the proprietor if not engaged in the business Rs.5000.
ASSIGNMENTS
M.Com – 1st Semester
Subject Name: Advanced Financial Accounting
Subject code: MCC 101
Summer Drive 2012
4 credits (60 marks)
(BKID: B1467)
Set 2
Answer the following questions. Each question carries 10 marks.
1. Differentiate between external and internal reconstruction.
2. List the basic assumptions of reconstruction.
3. Discuss preferential creditors payments.
4. Explain the need for valuation of assets.
5. A Ltd. acquires B Ltd.for a consideration of Rs.38,00,000 to be satisfied in the form of fully paid equity shares of Rs.10 each. The balance sheets of the two companies on 31st Dec.2005,the date of acquisition,were as follows:
Balance Sheet as on 31st Dec.,2005
Liabilities Rs. Rs. Assets Rs. Rs.
Share capital:
Equity shares of Rs.10 each 40,00,000 25,00,000 Sundry assets 96,00,000 58,00,000
General reserve 15,00,000 30,000
Development rebate reserve 3,00,000 1,00,000
Export profit reserve 6,00,000 4,00,000
Profit & loss A/c 12,00,000 9,00,000
Sundry liabilities 20,00,000 16,00,000
96,00,000 58,00,000 96,00,000 58,00,000
You are required to pass the necessary journal entries in the books of A Ltd.(transferee company)when amalgamation is by way of (i) merger.Also prepare the resultant Balance Sheet presuming that the Development Rebate Reserve and Export Profit Reserve are required to be continued.
6. A Ltd.went into voluntary liquidation. The following are the details:
Assets realized Rs.40,000
Liquidator’s remuneration 5,000
Unsecured creditors 20,000
Preference share capital is Rs.20,000 (2000 shares of Rs.10 each).Equity share capital consists of:
1,000 shares of Rs.10 each,Rs.9 called and paid up Rs.9,000
2,000 shares of Rs.10 each,Rs.5 called and paid up Rs.10,000
You are required to prepare the “Liquidator’s Statement of Account.”
ASSIGNMENT
M.Com – 1st Semester
Subject Name: Management Concepts and Organizational Behaviour
Subject code: MCC 102
Summer Drive 2012
4 credits (60 marks)
(BKID: B1468)
Set 1
Answer the following questions. Each question carries 10 marks.
1. Explain the various levels of management and discuss their functioning.
2. Analyze the contributions of F.W. Taylor in the sphere of scientific management.
3. Identify and discuss the factors to be considered for forecasting demand and supply.
4. Discuss J.D.Thomson’s approach to achieving coordination. How does his approach differ from that of John Child?
5. Suppose you are the marketing manager of a car company. How would you play the roles of monitor, disseminator of information and spokesperson? Think of some examples/situations.
6. Suppose you are heading a branch of a famous office automation company. The company plans to expand its operations into two new states in North India. How would you plan the expansion process? Write in detail.
ASSIGNMENT
M.Com – 1st Semester
Subject Name: Management Concepts and Organizational Behaviour
Subject code: MCC 102
Summer Drive 2012
4 credits (60 marks)
(BKID: B1468)
Set 2
Answer the following questions. Each question carries 10 marks.
1. Explain in detail the sources and scope of authority.
2. What are the various barriers that hinder effective communication?
3. Discuss the traditional techniques of managerial control.
4. Describe the differences between formal and informal groups.
5. Suppose you are heading a branch of a telecom company. Imagine a scenario in the
obsence of delegation of authority and write down the repercussions.
6. Identify the various types of needs of the people you know.Use the information so collected to develop a needs model on the basis of Maslow’s theory.
ASSIGNMENT
M.Com – 1st Semester
Subject Name: Corporate Financial Management
Subject code: MCC 103
Summer Drive 2012
4 credits (60 marks)
(BKID: B1469)
Set 1
Answer the following questions. Each question carries 10 marks.
1. Explain the relationship between agency costs and agency problem.
2. State the differences between the various types of debentures.
3. List the shortcomings of the MM Hypothesis.
4. Explain the three approaches which decide about a firm’s capital structure.
5. (a) A firm’s after-tax cost of capital of the specific sources is as follows:
Cost of debt 8 per cent
Cost of preference shares (including dividend tax) 14
Cost of equity funds 17
(b) The following is the capital structure:
__________________________________________________________
Source Amount
__________________________________________________________
Debt Rs.3,00,000
Preference capital 2,00,000
Equity capital 5,00,000
10,00,000 _________________________________________________________
(c) Calculate the weighted average cost of capital, K0, using book value weights.
6. An investment project has two internal rates of return, 20 and 50 per cent. The investment’s NPV at 30 per cent discount rate is +Rs 1,000. Would the project be acceptable if the discount rate is:(a) 40 per cent, (b) 10 per cent, and (c) 60 per cent. Draw NPV graph to justify your answer.
ASSIGNMENT
M.Com – 1st Semester
Subject Name: Corporate Financial Management
Subject code: MCC 103
Summer Drive 2012
4 credits (60 marks)
(BKID: B1469)
Set 2
Answer the following questions. Each question carries 10 marks.
1. Explain the concept of financial leverage.
2. How would you calculate the degree of financial leverage?
3. Explain the merits and dangers of stability of dividends.
4. Discuss the causes of enhanced profitability.
5. The earnings per share of a company are Rs 10. It has an internal rate of return of 15 per
cent and the capitalization rate of its risk class is 12.5 per cent. If Walter’s model is used: (i) What should be the optimum payout ratio of the firm? (ii) What would be the price of the share at this payout? (iii) How shall the price of the share be affected if a different payout were employed?
6. XYZ Company is acquiring PQR Company. XYZ will pay 0.5 of its shares to the shareholders of PQR for each share held by them. The data for the two companies are as given below:
______________________________________________________________________
XYZ PQR
______________________________________________________________________
Profit after-tax (Rs lakh) 150 30
Number of shares (lakh) 25 8
Earnings per share (Rs) 6.00 3.75
Market price of share (Rs) 78.00 33.75
Price-earnings ratio 13 9
______________________________________________________________________
Calculate the earnings per share of the surviving firm after the merger. If the price-earnings ratio falls to 12 after the merger, what is the premium received by the shareholders of PQR (using the surviving firm’s new price)? Is the merger beneficial for XYZ’s shareholders?
ASSIGNMENT
M.Com – 1st Semester
Subject Name: Economics for Managers
Subject code: MCC 104
Summer Drive 2012
4 credits (60 marks)
(BKID: B1470)
Set 1
Answer the following questions. Each question carries 10 marks.
1. What is macroeconomics? How does it differ from microeconomics?
2. Explain the derivation of demand curve.
3. Discuss the concepts of isoquant curves.
4. Explain linear cost function.
5. Find out any three examples of cross-elasticity.
6. Find out the equilibrium quantity from demand function Qd =25-10P and supply function Qs = 25P.
ASSIGNMENT
M.Com – 1st Semester
Subject Name: Economics for Managers
Subject code: MCC 104
Summer Drive 2012
4 credits (60 marks)
(BKID: B1470)
Set 2
Answer the following questions. Each question carries 10 marks.
1. What are the major barriers to entry to a monopolized market?
2. Describe the net output method of measuring national income.
3. Discuss the procedures adopted in India for the approval of foreign direct investments.
4. Explain the Keynesian consumption theory.
5. Do you agree with the traditional theory that assumes profit maximization as the sole objective of a business firm? List your arguments in favour of or against this theory.
6. Baumol,in his model, includes advertising as the typical form of non-price competition
and suggests that the various forms of non-price competition may be analyzed on similar lines. According to you, what could be these ‘various forms of non-price competition’? Give examples and describe their affect on the sales revenue.
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